Oversight Review: Quality Control Review of Army Audit Agency's Special Access Program Audits

摘要

We are providing this report for your information and use. We reviewed the Army Audit Agency (AAA) system of quality control over Special Access Program (SAP) audits for the three years ended September 30, 2004. The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external peer review at least once every three years by reviewers independent of the audit organization being reviewed. As the organization that has audit policy and oversight responsibilities for audits in the DoD, we conducted this external peer review of the AAA SAP audits in conjunction with the Air Force Audit Agency (AFAA) external peer review of AAA non-SAP audits. An audit organization's quality control policies and procedures should be appropriately comprehensive and suitably designed to provide reasonable assurance of meeting the objectives of quality control. We tested the AAA SAP system of quality control to the extent considered appropriate.